CHRISTIAN VAN PARYS: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
CHRISTIAN VAN PARYS
Largest movements
- Receivables within one year -€5,031
down €5,031 (-9.0%), from €55,981 to €50,950
of which Other amounts receivable: -€7,696
- Profit (loss) carried forward +€7,211
up €7,211 (+3.9%), from €184,157 to €191,367
- Debts after one year -€6,888
down €6,888 (-5.2%), from €133,725 to €126,837
of which Financial debts: -€6,888
- Trade debts -€5,035
down €5,035 (-59.9%), from €8,408 to €3,373
- Financial charges -€7,230
down €7,230 (-75.4%), from €9,586 to €2,356
- Financial income -€2,791
down €2,791 (-68.6%), from €4,066 to €1,275
- Gross operating margin +€2,325
up €2,325 (+24.1%), from €9,648 to €11,972
- Depreciation +€1,907
up €1,907 (+149%), from €1,277 to €3,184
- Taxes -€163
down €163 (-100.0%), from €163 to €0
From the 2022 result to the 2023 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €433,974 | €425,853 | -€8,121 | -1.9% |
| Fixed assets | 21/28 | €374,356 | €371,172 | -€3,184 | -0.9% |
| Tangible fixed assets | 22/27 | €16,243 | €13,059 | -€3,184 | -19.6% |
| Plant, machinery and equipment | 23 | €10,056 | €7,908 | -€2,148 | -21.4% |
| Furniture and vehicles | 24 | €3,623 | €3,161 | -€462 | -12.7% |
| Other tangible fixed assets | 26 | €2,564 | €1,990 | -€574 | -22.4% |
| Financial fixed assets | 28 | €358,113 | €358,113 | = | 0.0% |
| Current assets | 29/58 | €59,618 | €54,681 | -€4,937 | -8.3% |
| Amounts receivable within one year | 40/41 | €55,981 | €50,950 | -€5,031 | -9.0% |
| Trade receivables | 40 | €12,000 | €14,665 | +€2,665 | +22.2% |
| Other amounts receivable | 41 | €43,981 | €36,285 | -€7,696 | -17.5% |
| Current investments | 50/53 | €2,639 | €2,637 | -€2 | -0.1% |
| Cash at bank and in hand | 54/58 | €459 | €795 | +€336 | +73.3% |
| Deferred charges and accrued income | 490/1 | €540 | €300 | -€240 | -44.4% |
| Total equity and liabilities | 10/49 | €433,974 | €425,853 | -€8,121 | -1.9% |
| Equity | 10/15 | €232,849 | €240,047 | +€7,198 | +3.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €30,100 | €30,087 | -€13 | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €28,241 | €28,228 | -€13 | 0.0% |
| Profit (loss) carried forward | 14 | €184,157 | €191,367 | +€7,211 | +3.9% |
| Amounts payable | 17/49 | €201,126 | €185,807 | -€15,319 | -7.6% |
| Amounts payable after more than one year | 17 | €133,725 | €126,837 | -€6,888 | -5.2% |
| Financial debts | 170/4 | €33,725 | €26,837 | -€6,888 | -20.4% |
| Other amounts payable | 178/9 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €60,163 | €48,734 | -€11,429 | -19.0% |
| Current portion of amounts payable after more than one year | 42 | €7,954 | €6,888 | -€1,066 | -13.4% |
| Financial debts | 43 | - | €685 | +€685 | |
| Credit institutions | 430/8 | - | €685 | +€685 | |
| Trade debts | 44 | €8,408 | €3,373 | -€5,035 | -59.9% |
| Suppliers | 440/4 | €8,408 | €3,373 | -€5,035 | -59.9% |
| Taxes, remuneration and social security | 45 | €5,048 | €1,892 | -€3,156 | -62.5% |
| Taxes | 450/3 | €5,048 | €1,892 | -€3,156 | -62.5% |
| Other amounts payable | 47/48 | €38,754 | €35,897 | -€2,857 | -7.4% |
| Accrued charges and deferred income | 492/3 | €7,238 | €10,235 | +€2,998 | +41.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,277 | €3,184 | +€1,907 | +149% |
| Other operating charges | 640/8 | €459 | €497 | +€38 | +8.2% |
| Gross operating margin | 9900 | €9,648 | €11,972 | +€2,325 | +24.1% |
| Operating profit (loss) | 9901 | €7,912 | €8,291 | +€379 | +4.8% |
| Financial income | 75/76B | €4,066 | €1,275 | -€2,791 | -68.6% |
| Recurring financial income | 75 | €4,066 | €1,275 | -€2,791 | -68.6% |
| Financial charges | 65/66B | €9,586 | €2,356 | -€7,230 | -75.4% |
| Recurring financial charges | 65 | €9,586 | €2,356 | -€7,230 | -75.4% |
| Profit (loss) for the period before taxes | 9903 | €2,392 | €7,211 | +€4,819 | +201% |
| Income taxes | 67/77 | €163 | €0 | -€163 | -100.0% |
| Profit (loss) for the period | 9904 | €2,229 | €7,211 | +€4,982 | +224% |
| Profit (loss) for the period to be appropriated | 9905 | €2,229 | €7,211 | +€4,982 | +224% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.